3657796 - Depreciation according to immediate investment program 2025 for movable assets and electric vehicles (Germany)

The "Law for a Immediate Tax Investment Programme to Strengthen Germany's Economic Location" (https://www.recht.bund.de/eli/bund/bgbl-1/2025/161) of 14 September 2014. July 2025 includes the following depreciation options in accordance with the German Income Tax Act: 

1. Declining-balance depreciation of up to 30 percent can be used for movable fixed assets. 
   The depreciation applies to investments after the 30th June 2025 and before the 1st January 2028.

2. For electric vehicles, declining-balance depreciation is possible, which starts with a depreciation rate of 75% in the capitalization year of the asset. The amortization period is 6 years. 
   The depreciation applies to electric vehicles between the 30th June 2025 and before the 1st January 2028. 

The depreciation key DG30 forms the above-mentioned Option a), but is not applicable exactly for all cases because DG30 would set this depreciation start date in accordance with the (obsolete) half-year rule for a not yet set (ordinary) depreciation start date in the asset master record during asset valuation, and not in accordance with the pro rata rule for the start of the acquisition period.